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What are the taxable and non-taxable services in Malaysia? (Part III)

Taxable persons and services under the Second Schedule of the Service Tax Regulations 1975 are:
Group D: Night-clubs, dance halls, cabarets, health centres, massage parlours, public houses and beer houses
Taxable Persons Taxable Services
Operators of night-clubs, dance halls, cabarets, health centres or massage parlours which are lawfully registered and approved by the appropriate local authorities where applicable.

Operators of place licensed under the Excise Act 1976 as first, second or third class public house or first or second class beer house.
Provision of:
  • sale of food, drinks or tobacco products;
  • dancing partners or social escorts;
  • services in the form of "corkage", "towel charge" or "cover charge";
  • massage services;
  • premises for meetings or for promotion of cultural or fashion shows;
  • parking spaces for motor vehicles where parking charges are imposed;
  • payments to jockeys for valet parking services which are part of parking charges;
  • sale of intoxicating liquors at premises licensed under the Excise Act 1976.
Non-Taxable Services
Provision of:
  • catering services only;
  • massage services provided by massage parlours registered with the Malaysia Association for the Blind;
  • payments to jockeys for valet servicing your car.

Group E: Private clubs
Taxable Persons Taxable Services
Operators of private clubs having a total annual sales turnover of more than RM300,000. Provision of:
  • sports or recreational services;
  • subscription fees to use sports or recreational services;
  • sale of food, drinks or tobacco products;
  • services in the form of "corkage", "towel charge" or "cover charge";
  • parking spaces for motor vehicles where parking charges are imposed;
  • payments to jockeys for valet parking services which are part of parking charges;
  • premises for meetings or for promotion of cultural or fashion shows;
  • massage services;
  • rooms for lodging or sleeping accommodation;
  • mahjong game activities;
  • golf course, golf driving range or services related to golf or golf driving range.
Non-Taxable Services
Provision of:
  • catering services only;
  • payments to jockeys for valet servicing your car;
  • membership entrance fees, term fee for time-limited membership;
  • massage services provided by massage parlours registered with the Malaysia Association for the Blind.


Service tax will be abolished on March 31, 2015 with the implementation of Goods and Services Tax (GST) on April 1, 2015.


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Knowledge Base ID :   1545
Last Reviewed :   June 27, 2014
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